Net sales (revenue) = gross sales - sales returns and allowances – sales discounts
Net sales 就是net sales revenue 或者net revenue
Sales 一般是商业企业有商品销售，会用sales，此时net sales 就是net revenue
非商业企业，net revenue = gross revenue – any revenue discounts （不要和费用混淆）
没有sale的单位，一般net revenue = gross revenue， 除非有discount科目。这种单位一般报价很高，后面又offer discount，让customer觉得占到“便宜”了，其实并不便宜，比如美国的医院

Net income = all revenues – all expenses
其实net income 名称很细还有 net income before taxes 和net income after taxes。 有时你会看到“net income before taxes”那里其实就是“income before （income） taxes”，然后“net income before taxes”那里就是“net income”。这个，重点是各项数据的实质什么，有时各家单位采用的报表项目title 有区别

Net income is also called net earnings or net profit （Horngren， 2012）

Allowance for Uncollectibles 是 accounts receivable的contra account， 还是资产类账户

gross profit = net sales - cost of goods sold

对的，楼上他们把net sales（net revenue）和gross profit 混淆了。net sales 是销售价格减去折扣退货之类的uncollectible。
net sales-COGOS=gross profit

多谢各位大神！受教了

感谢 ~

Net sales=sales revenue-sales return and allowance-sales discount
gross profit =net sales-cost of goods sold
net income 是利润表的bottom line
net income=gross profit -operating expense +other revenue and gains-other expense and losses-tax expense

查过美国的教科书是责这么写的

维基百科的几个公式讲得挺清楚了：
Net sales = gross sales – (customer discounts, returns, and allowances)
Gross profit = net sales – cost of goods sold
Operating profit = gross profit – total operating expenses
Net profit = operating profit – taxes – interest
Net profit = net sales – cost of goods sold – operating expense – taxes – interest
https://en.wikipedia.org/wiki/Revenue

对的 前面两层写的，是错的。新浪的年报gross profit= net revenue-cost of revnues